PART 4Evidential provisions

Information sent electronically on behalf of a person

9.—(1) Any information delivered by an approved method of electronic communications—

(a)to Revenue and Customs, or

(b)to an official computer system,

on behalf of a person, is taken to have been delivered by that person.

(2) But this does not apply if the person proves that the information was delivered without the person’s knowledge or connivance.